Egyptians believed that when a man or woman died, their life-force or ka left the body, and set off to find the kingdom of the dead which was in a valley in the sky toward the east where the sun rises. This journey would be through a land called Duat and the journey was fraught with peril and danger. The Book of the Dead was often placed in a tomb with the deceased and contained information about Duat, and helpful spells to help them through this journey. At the end of the journey, they stood before Osiris and 42demon-judges all of whom would review the life of the deceased, and weigh the heart of the ka on a balance scale against the feather of truth, to test for goodness and purity and finally they would pass judgement.

If the deceased led a good life (i.e. not terribly sinful), and judgement was favorable, Osiris would allow the ka entry into heavenly realms of Yaaru - also called Iaru or Aalu - which was a glorified version of life on earth. Their friends, who preceded them in death, would greet them at the gates, and welcome them inside. In Yaaru the grain grew 12 feet high and the deceased could do whatever it was they liked to do best when they were alive. It was an idyllic realm where food and lavish pleasures were unending.

The dead had to supply their own accouterments, however - or rather, the living supplied it for them. Which is why furniture, clothing, reading material, and even money were placed into tombs with the dead. Gifts for Osiris were placed into the tombs sometimes as well. Osiris required the dead to reap the grain for food, in return for his protection, and kindness in allowing them to inhabit his kingdom. This was the only toil in Yaaru, and even this work could sometimes be reduced or eliminated through gifts of ushabtis (small statues).